ContextConvert Pro 3.0 - Powerful conversion among nearly all ...
Two-way conversions are supported among Audio CD Tracks (
CDA),
MP3, WMA, OGG, and WAV.
Conversion from VOX, RAW, MPC, G.726, G.723, G.721, AIFF, and AU to any of the above ...
http://www.daolnwod.com/contextconvert-pro.html